factory overhead
工厂制造费用：指工厂生产过程中除了直接材料和直接人工以外的所有费用
常用释义
英式发音
美式发音
基本释义
- 工厂制造费用：指工厂生产过程中除了直接材料和直接人工以外的所有费用，如租金、水电费、设备维护费等。
例句
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1·So it is more and more important to accounting for factory overhead.制造费用的会计核算随之越来越重要。
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2·Labor and factory overhead known as conversion cost, are often through the process.直接人工、制造费用是转换成本，整个生产过程都要发生。
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3·Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
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4·Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
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5·The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.我国目前的通货紧缩造成物价水平持续走低、效需求不足、量生产能力闲置和过剩、失业率等问题。
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6·Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
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7·Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.直接人工能分清受益的产品批别，间接人工则作为制造费用的一个组成部分。
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8·Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
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9·For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.例如，如果较大的余额是因为生产方法或生产目标不当，制造费用率就应修正。
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10·At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。